Abstract
COVID-19 has generated an unprecedented shock to the global economy causing both the decrease in demand and supply. The purpose of this paper is to simulate the effect of COVID-19 on firms’ financial statements in Brescia. The shocked information is then fed into two bankruptcy models
with the aim of providing an up-to-date picture of firms’ economic health in one of the most prosperous industrial areas in Italy and Europe.
Lingua originale | English |
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pagine (da-a) | 293-309 |
Numero di pagine | 17 |
Rivista | NATIONAL ACCOUNTING REVIEW |
Volume | volume 3 |
DOI | |
Stato di pubblicazione | Pubblicato - 2021 |
Keywords
- COVID-19
- financial statements
- logistic regression
- neural networks